Section 173 of GST Act: Amendment of Act 32 of 1994

Amended and updated notes on section 173 of CGST Act, 2017. Detail discussion on provisions and rules related to amendment of Act 32 of 1994.

Amended and updated notes on section 173 of CGST Act, 2017. Detail discussion on provisions and rules related to amendment of Act 32 of 1994.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 173 of CGST 2017 provides for amendment of Act 32 of 1994.

Recently, we have discussed in detail section 172 (Removal of difficulties) of CGST Act 2017. Today, we learn the provisions of section 173 of Central GST Act 2017.

Section 173 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 173 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.173
Section NameAmendment of Act 32 of 1994
Updated 2024 EditionGST Law Book PDF

Section 173 of Central GST – Amendment of Act 32 of 19941

Section 173 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.

  1. Section 173 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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